Twelve Hats for Lena (by Karen Katz, Simon & Schuster $16.95 Score:) Suppose you could make a hat for each month of the year. What would you put on them to reflect the season or important holiday? Done in charming collage with gouache and colored pencils, this is a book that should inspire young artists as well as introduce them to the names of the months of the year.

Math for All Seasons(by Greg Tang/illus. by Harry Briggs, Scholastic $16.95 Score:) Following up on the success of Grapes of Math, here's another set of mind-stretching math riddles. While this is probably a read-it-once kind of book, it's great fun. It may also change the way kids look at puzzles and encourage some creative problem solving. 7 & up.

100 School Days(by Anne Rockwell/illus. by Lizzy Rockwell, HarperCollins $14.99 Score:) Celebrating the 100th day of school has become a tradition, especially in children's books. This one breaks the process down to a series of 10s with collections that children bring for the 20th, 30th, and so on. Sure to inspire some counting in school or at home. 5 & up.

Who Sees the Lighthouse? (by Ann Fearington/illus. by Giles Laroche, Putnam $15.99 Score:) Who sees the lighthouse? Some do, some don't. Stunning cut-paper art is coupled with a counting book that inspires more thinking than simple counting. 4–8.

The M&M's Counting Book(by Barbara B. McGrath/ illus. by Roger Glass, Charlesbridge $16.95 Score:) If you don't object to turning candy into math games, this is a fun book. We have trouble with having kids put candy they are going to eat on a library book that has passed through who know what hands. That said, this starts out as a color, shape and counting book for beginning math students. It introduces the many sets that can add up to twelve and has a happy tasty ending that teaches subtraction. Grade One-Two

One Nighttime Sea (by Deborah Lee Rose/ illus. By Steve Jenkins, Scholastic $16.95 Score:) This is not a simple counting book. Like their Into the A,B, Sea Alphabet, this is a slightly more sophisticated math/science book, introducing young readers to some fairly uncommon sea creatures. The lilting verse and paper-cut art make this an interesting oceangoing counting book. 5 & up.

We All Went on Safari (by Laurie Krebs/illus. by Julia Cairns, Barefoot Books $15.95 Score:) Handsome illustrations of the wild life of Tanzania are combined with lilting verse in this counting book. A glossary includes more facts about the animals, the Maasai people, the meaning of their names, and a pronunciation guide for counting in Swahili. 4–8.

Less Than Zero(by Stuart J. Murphy/illus. by Frank Remkiewicz, HarperCollins $15.99 Score:) Perry the Penguin wants a scooter and needs eight clam shells to buy one. Readers follow along as Perry’s "fortune" goes up and down. Good introduction to negative numbers, as well as money management and delayed gratification! 7 & up.

Math Appeal (by Greg Tang/illus. by Harry Briggs, Scholastic $16.95 Score:) Like the original Grapes of Math, these math riddles deliver new ways of looking at and solving math problems by grouping, subtraction, multiplying, and seeing patterns. The riddles give young readers hints (the answers and solutions are thankfully at the back of the book). Also see Math for All Seasons. 7 & up.

My First Number Book (by Jane Yorke, DK $16.99 Score:) Don’t be put off by the preschool-looking cover. This counting book is filled with photos and examples of items to count and compare. Many of the concepts go well beyond simple counting and are more appropriate for kindergarteners and first graders. 4–8.